The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


Cigarette Wholesale Subcontractor


Cigarette Wholesale Subcontractor


How to Renew a License

Along with the renewal form and payment, documents required for license renewal include:

  • Any unfiled MSA documents - Non-Participating Manufacturer Brands Reporting Form, DR 1285, or Annual Exemption from Monthly Non-Anticipating Manufacturer Brands, DR 1286. 
  • Any unfiled tax returns
  • Payment of outstanding debt(s) due to the department
  • A valid sales tax license, if cigarettes are sold directly to consumers and/or are sold wholesale to retailers
  • Provide documentation showing you will purchase cigarettes certified to sell in Colorado with Colorado stamps affixed from at least one Colorado Licensed Cigarette Distributor.

Filing Information for Cigarette Wholesale Subcontractor

Cigarette Wholesale Subcontractors are not required to file a tax return.

A Cigarette Wholesale Subcontractor is required to send in a letter of intent to purchase Participating Manufacturer and/or Non-Participating Manufacturer (PM/NPM) cigarettes. They are also required to file information annually on the Annual Exemption from the Monthly Non-Participating Manufacturer Brands Reporting, DR 1286, to renew the Wholesale Subcontractor license.

For more information, see the Colorado Cigarette Tax Guide Publication

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